Investment
Your project must involve an element of capital investment
In order to qualify for the RSA scheme, you must be planning a project involving capital investment.
Eligible project costs, all of which must be capitalised, include expenditure on land and buildings, plant and machinery, software and, in some circumstances, the acquisition of intellectual property from third parties.
Project capital investment can be on either new or second hand items and we can also assist self-built assets in most cases.
We are unlikely to assist any assets not permanently based at the project premises.
Smarter Scotland 
Scottish Enterprise 